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Assets
Net Fixed Assets - 265
Cash - 1
Receivables - 125
Stocks - 128
Prepaid Expenses - 1
Intangible Assets - 30
Total - 550
Liabilities
Capital + Reserves - 355
P & L Credit Balance - 7
Loan From S F C - 100
Bank Overdraft - 38
Creditors - 26
Provision of Tax - 9
Proposed Dividend - 15
Total - 550
1. Current Ratio = ?
= (1+125 +128+1) / (38+26+9+15)
= 255/88
= 2.89 : 1
2. Quick Ratio = ?
(125+1)/88
= 1.43 : 11
3. Debt Equity Ratio = ?
= LTL / Tangible NW
= 100 / (362 – 30)
= 100 / 332
= 0.30 : 1
4. Proprietary Ratio = ?
= (T NW / Tangible Assets) x 100
= [(362 - 30 ) / (550 – 30)] x 100
= (332 / 520) x 100
= 64%
5. Net Working Capital = ?
= CA - CL
= 255 - 88
= 167
6. If Net Sales is Rs.15 Lac, then What would be the Stock Turnover Ratio in Times ?
= Net Sales / Average Inventories/Stock
= 1500 / 128
= 12 times approximately
7. What is the Debtors Velocity Ratio if the sales are Rs. 15 Lac?
= (Average Debtors / Net Sales) x 12
= (125 / 1500) x 12
= 1 month
8. What is the Creditors Velocity Ratio if Purchases are Rs.10.5 Lac?
= (Average Creditors / Purchases ) x 12
= (26 / 1050) x 12
= 0.3 months
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